scanswer_valuation.pdf
Edward Munger Trustee Petitioner V Township Of Allendale Respondent · 26-001211-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001211 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Allendale (OTTAWA) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Jennifer M.I. L Last Name Genter Firm Name (if any) Allendale Charter Township Address (No., Street, P.O. Box or Rural Route) 6676 Lake Michigan Dr City or Town Allendale State Michigan ZIP Code 49401 Telephone Number 6168923119 E-mail Address jgenter@allendalemi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The new construction was added to the 2026 assessment and tax rolls. The property sold on October 1, 2024, for $432,200. The previous assessor did not include the completed dwelling on the 2025 assessment roll and entered a note in the CAMA system on July 9, 2025, stating that the home was complete as of June 5, 2025. Upon learning that the home may have been completed prior to December 31, 2024, the Township contacted its building permit contractor, Professional Code Inspections (PCI), for verification. PCI confirmed that the home was completed as of September 12, 2024. Therefore, the completed dwelling constitutes omitted property for the 2025 tax year. The Township intends to file Form L-4054 with the State Tax Commission to correct the omitted property. This correction may affect the 2026 Taxable Value, as Taxable Value is calculated using the Consumer Price Index (CPI), which was 2.7%, rather than Assessed Value. Although the property sold on October 1, 2024, for $432,200, the sale occurred shortly after completion of the dwelling and prior to the applicable Tax Day for the 2026 assessment year. Market data indicates appreciation in residential property values within the subject's market area between the date of sale and December 31, 2025, the valuation date applicable to the 2026 assessment year. As a result, the Respondent's conclusion of a True Cash Value of $480,000 reflects both the subject property's market position and the appreciation demonstrated by verified comparable sales occurring closer to the relevant valuation date. The Respondent will demonstrate that the 2026 assessment of $240,000 is supported by a True Cash Value (TCV) of $480,000. The Petitioner submitted a list of sold properties but did not provide any market-based adjustments to account for differences between those properties and the subject property. Additionally, three of the Petitioner's comparable sales are located within condominium subdivisions that feature private roads, homeowners' association rules and regulations, and associated fees. The Respondent contends that these sales are not comparable to the subject property, which is located in a platted subdivision. The subject subdivision has experienced multiple market sales that provide more relevant and reliable comparables. The Respondent has also identified significant property characteristics that distinguish the subject from the Petitioner's proposed comparables, including a larger three-stall garage and a walkout lower level. These features not only increase construction costs but also contribute additional market value to the subject property. The Respondent will prepare and submit a valuation report utilizing verified market sales and appropriate market-based adjustments for the most comparable properties available within the subject property's neighborhood. This analysis will demonstrate that the current True Cash Value is supported by the available market evidence. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: 70-09-23-151-028 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 240000 Current Taxable Value as established by the Board of Review: 238680 What do you believe is the fair market value? 480000 What do you believe is the taxable value? 16780 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Jennifer L Genter Attorney or Authorized Agent’s Signature: /s/